66Payment of duty relating to tobacco goods

66  Payment of duty relating to tobacco goods  (1) If the Collector grants a person a licence under subsection 39A(1) that permits the manufacture of any tobacco goods, the Collector must determine a recurring 7 day period (the tobacco excise period) for the licence.  (2) However, if the licence is granted on a day that is not the first day of the tobacco excise period, the Collector must determine the first tobacco excise period to be the period from that day until the day before the next tobacco excise period starts.  (3) The tobacco excise period, and any tobacco excise period determined under subsection (2), must be stated in the licence.  (4) The person must, for each tobacco excise period for the licence that begins before the licence ends or is cancelled, give a tobacco excise return to the Collector which includes:  (a) the amount (including a nil amount) of tobacco goods manufactured under the licence during the period; and  (b) the amount of the Excise duty payable on those tobacco goods.  (5) The return must be:  (a) in the approved form; and  (b) given to the Collector:  (i) on the first business day after the tobacco excise period ends; or  (ii) if the licence ends or is cancelled during the tobacco excise period—on the first business day after the day the licence ends or is cancelled.  (6) The Excise duty on the tobacco goods manufactured under the licence during the tobacco excise period is due and payable by the person on the same day that the return must be given for that period.  (7) For the purposes of this Act, the tobacco goods manufactured under the licence during the tobacco excise period are taken to be entered for home consumption, and delivered for home consumption, at the time the goods are manufactured.